The simplified regime in Kazakhstan in 2026: rates, limits, permitted activity codes and how to switch

Current as of August 5, 2026. In 2026, 1 MCI equals ₸4,325. Note: amounts in tenge are converted from MCI at the 2026 rate and may change in following years.

What the simplified regime is, in plain terms

The simplified regime is a preferential tax regime for small business. Officially it is called "a special tax regime based on a simplified declaration". It suits both sole proprietors and limited liability partnerships (LLPs).

The idea of the regime is simple: you pay a single tax on turnover (on money received) at a low rate and file a short report just twice a year. There is no need to keep complex expense records or navigate dozens of taxes — that is what makes the simplified regime convenient for a new entrepreneur.

In return the state sets two conditions: do not exceed the income limit and do not engage in activities that are closed to the simplified regime. We'll go through both conditions in detail.

It is also important that from 2026 there are fewer tax regimes. The patent, the fixed-deduction regime and the retail tax were abolished at the same time. In essence, small business is left with two main paths — the simplified regime or the standard regime, which is more complex and more expensive.

The key figures of the simplified regime in 2026

How much you can earn: the 600,000 MCI limit

The annual income ceiling on the simplified regime is 600,000 MCI. In 2026 money that is ₸2,595,000,000 (at an MCI of ₸4,325). As soon as annual income exceeds this amount by even one tenge, the right to the simplified regime is lost and the business moves to the standard regime.

The tax rate: 4% of turnover

The main rate is 4% of income. It is calculated on turnover (the amount received), not on profit. Local maslikhats may lower or raise the rate by up to 50%, so in different regions it ranges from 2% to 6%. Check the current rate at your business's place of registration.

You can now hire employees without limits

Previously the simplified regime was available only to those with no more than 30 people on staff. From 2026 this limit has been removed — the number of employees no longer affects the right to use the regime.

When exactly to pay the tax: both deadlines for the year

The form 910.00 report is filed twice a year, and the tax is also paid in two parts — for each half-year separately:

So the tax for the second half of 2026 will need to be paid by February 25, 2027. Don't confuse the report filing deadline (the 15th) with the tax payment deadline (the 25th) — these are different dates.

The simplified regime and VAT in 2026: how it works

It is important to sort this out without confusion, because there are many questions around VAT.

From 2026 the general VAT rate rose from 12% to 16%, and the threshold at which a business must register for VAT was halved — from 20,000 to 10,000 MCI (about ₸43,250,000 in 2026). But this threshold applies to those on the standard regime.

For the simplified regime the rule is different and fairly simple: while you use the simplified regime you are not a VAT payer and do not register for VAT — regardless of turnover. That is, even at a turnover close to the maximum ₸2.5 billion you neither charge nor pay VAT (except for VAT on imported goods and VAT on behalf of a non-resident — these are separate cases).

From this follows a key nuance that is often forgotten: while on the simplified regime you cannot become a VAT payer even voluntarily. If your business needs VAT-payer status — for example, large clients ask for VAT invoices so they can claim the credit — then you will have to switch from the simplified regime to the standard regime. You cannot "turn on" VAT for yourself on the simplified regime.

So the choice between the simplified and standard regimes is largely a choice between a low VAT-free rate and the ability to work with VAT for B2B clients. Which is better depends on who your buyers are. We compare both regimes in detail in the article standard vs simplified: how to choose your tax regime.

E-invoices on the simplified regime: you still have to issue them

A common misconception hides here. Yes, on the simplified regime you are not a VAT payer — but that does not exempt you from issuing electronic invoices (ESF). Under the new Tax Code, taxpayers on the simplified declaration must issue e-invoices even without being VAT payers.

In practice this means: when selling goods you issue an invoice for payment, a delivery note and an e-invoice; for works or services — an invoice for payment, an electronic certificate of work performed (EAVR) and an e-invoice.

Ignoring this obligation is costly: failure to issue an e-invoice carries a fine of up to 40 MCI, and late issuance — up to 20 MCI. So even a small sole proprietor on the simplified regime needs to set up document flow from the very start.

Online cash register (KKM): when it is mandatory

If you accept payments from clients, you will most likely need an online cash register (a cash-control machine) that issues a receipt. A cash register is needed when accepting payment:

• in cash;
• by bank card;
• by transfer through mobile apps (Kaspi, Homebank, etc.).

In these cases you install an online cash register and issue a KKM receipt for each transaction. But if the money goes directly to the sole proprietor's bank account for goods delivered or services rendered, a KKM receipt is not required — although supporting documents are issued (an invoice for payment, a delivery note or an EAVR and an e-invoice). Factor this into your planning: a cash register is a separate setup and cost that a beginner is better off knowing about in advance.

Who cannot use the simplified regime: prohibited activity codes

This is the second (and most common) ground for losing the regime. From 2026 an approved list of activities applies for which the simplified regime cannot be used.

The list is set out in Government Resolution No. 970 of November 14, 2025 and includes 44 activities (around 180 activity codes). It works on an exclusion principle:

There is an important practical rule: a single transaction under a prohibited code (for example, one contract or one certificate of work performed) is enough to lose the right to the simplified regime and end up on the standard regime. So check not only your main code but all the additional activity codes listed in your registration data — even if you don't actually work under them. It is better to remove an extra "risky" code in advance.

You can view and change your activity codes through the eGov.kz portal or in the Taxpayer's Cabinet.

Which sectors the simplified regime is closed to: in brief

The official list includes 44 categories (about 180 activity codes). Broadly, the simplified regime is unavailable in the following areas:

• excisable goods — alcohol, tobacco, and also fuel (petrol, diesel, fuel oil);
• subsoil use and mineral extraction;
• production and turnover of ferrous and non-ferrous metal scrap and waste, and precious metals;
• finance — banks, insurance, leasing, pawnshops, credit bureaus, brokers and the securities market;
• construction of buildings, roads, bridges, tunnels, railways and pipelines;
• consulting and marketing services, accounting and audit, legal activities;
• wholesale of fuel, ores and metals;
• security services, the turnover of weapons and radioactive materials;
• lotteries and gambling, digital mining;
• renting trade markets and commercial property, sale of housing stock;
• freight rail and air transport, car manufacturing, oil refining, electricity generation.

This is a guide: the right to the simplified regime is determined not by the name of the sector but by the specific activity code. Do the exact check against your own codes. The full official list is below.

The list is approved by Government Resolution No. 970 and may be refined. Before making decisions about your business, check the current version on the adilet.zan.kz portal or the clarifications of the State Revenue Committee of the Ministry of Finance.

How to apply for the simplified regime and by when

The simplified regime does not apply automatically — you need to choose it and notify the tax office. The method depends on your situation.

When registering a new sole proprietorship or LLP. You can choose the regime right when opening the business. A notification of the regime applied is filed through the eGov.kz portal, in the Taxpayer's Cabinet (cabinet.kgd.gov.kz), in mobile apps (for example, e-Salyq Business) or at the bank when opening an account. For a sole proprietor the regime is usually stated directly in the notification of the start of activity — a separate application is not required.

When switching from another regime. To switch to the simplified regime from the standard or another regime, a notification of the tax regime applied is filed through the Taxpayer's Cabinet or eGov.kz. The simplified regime takes effect from the 1st of the month following the month the notification is filed.

A separate deadline for those on a special regime in 2025. If in 2025 you used the simplified regime or one of the abolished regimes (the retail tax, fixed deduction, patent), then to choose a special regime for 2026 the notification had to be filed by March 1, 2026. If this is not done, an automatic transfer to the standard regime occurs from January 1. If you missed the deadline, check the current procedure with your tax office.

In brief: pros and cons of the simplified regime

Pros:

• a low rate — 4% of turnover;
• no VAT (except imports and transactions with non-residents), which means simpler accounting and a lower burden;
• no limit on the number of employees;
• simple reporting — form 910.00 just twice a year.

What to keep in mind:

• there is an income limit — 600,000 MCI (₸2,595,000,000 in 2026);
• a large list of prohibited activities (44 activities, about 180 activity codes);
• a single transaction under a prohibited activity code — and the regime is lost;
• if you need VAT-payer status to work with large clients, the simplified regime won't do — you'll need the standard regime.

Frequently asked questions (FAQ)

What is the rate on the simplified regime in 2026?

The main rate is 4% of income. The local maslikhat may vary it within ±50%, so in practice it ranges from 2% to 6%.

What is the income cap on the simplified regime in 2026?

600,000 MCI. In 2026 money that is ₸2,595,000,000 (at an MCI of ₸4,325).

Does a business on the simplified regime pay VAT?

No. While you are on the simplified regime you are not a VAT payer regardless of turnover. The exception is VAT on imported goods and VAT on behalf of a non-resident.

Can you register for VAT voluntarily on the simplified regime?

No. While on the simplified regime you cannot become a VAT payer. If you need VAT-payer status, you will have to switch to the standard regime.

How many employees can you hire on the simplified regime?

From 2026 there is no limit on the number of employees.

What if my activity code is on the prohibited list?

You cannot use the simplified regime for that activity. Even a single transaction under such a code triggers a transfer to the standard regime. Check all your activity codes and remove in advance any that are on the list and that you don't need for your work.

How do you switch to the simplified regime?

File a notification of the regime applied through the Taxpayer's Cabinet or eGov.kz. The regime takes effect from the 1st of the following month.

When do you file the simplified-regime report?

Form 910.00 is filed per half-year. For the first half of 2026 it is due by August 15, 2026, and the tax is paid by August 25, 2026.

How we can help

You can get turnkey services from us:

• Registration and changes — adjusting activity codes, changing the director, participants, address and name.
• Accounting and tax bookkeeping — records, reporting and taxes turnkey on the simplified and standard regimes.

This material is for information only and is not individual tax advice. Rates, limits, deadlines and the list of activity codes may be refined by secondary legislation. Before making decisions, check the current version of the law or consult a specialist. Current as of August 5, 2026.